<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>合并单元格</title>
</head>
<body>
<!--跨行合并：rowspan="合并单元格个数"-->
<table width="500" height="249" border="1" cellspacing="0">
<tr>
  <td></td>
  <td colspan="2"></td>

</tr>
  <tr>
    <td rowspan="2"></td>
    <td></td>
    <td></td>
  </tr>
  <tr>

    <td></td>
    <td></td>
  </tr>
</table>
<!--跨列合并：colspan="合并单元格个数"-->
</body>
</html>